When negotiating a package, you should bear in mind that expenses that are considered 'work-related' in other countries are often not tax deductible in China. For example, if your employer gives you an additional allowance each month as a contribution towards your accommodation, it will be considered as income for the purpose of taxation. Benefits payable in this way should be considered in terms of their net value, i.e. the amount of money that you will receive in your bank account after all deductions have been made.